TaxTMI 
TaxTMI 
2019 (1) TMI 1034
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....on, department issued a show-cause notice dated 21.6.2004. The contention of the department was that the appellants have realized charges for the services rendered from their clients but failed to collect and pay to the Government. Service tax of Rs. 14,50,974/- was proposed to be recovered by invoking extended period. Asst. Commissioner vide Order No.6/2005 dated 31.1.2005 has confirmed the demand to the extent of Rs. 95,905/- only mainly on the issue of time bar. Commissioner has reviewed this order in terms of Section 84 of the Finance Act, 1994 and a fresh show-cause notice was issued demanding service tax of Rs. 13,55,069/-. The Commissioner vide OIO No.8/2007 dated 24.1.2007 passed an ex parte order confirming service tax of alo....
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.... the fact of filing ST-3 returns regularly and the fact that the clarification sought by the appellants was not given is sufficient reason to establish that no extended period can be invoked in their case. 2.2 The learned counsel contended that the period from 16.10.1998 to 21.6.1999 was clearly beyond 5 years and as such, the department has no locus standi to issue show-cause notice. For the period 22.6.1999 to 21.6.2003, the period is though covered under the extended period for the reasons cited above, extended period cannot be invoked. Therefore, confirmation of demand survives only for the period 22.06.2003 to 21.06.2004. However, the demand was only for the period 22.06.2003 to 31.10.2003 and for this period. Therefore, the service t....
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.... collected towards service tax after obtaining the registration number from you. In this regard, we may kindly be advised as to what action we may take against these default units or how to proceed with them in this regard." We also find that Commissioner had made a similar reference to CBEC vide letter No. C/IV/16/75/2005 Group-II dt 12.10.2006 to which CBEC vide letter F.No.137/136/2006-CX4 dated 26.10.2006 have clarified that : "3. The Circular F.No.341/43/96-TRU dated 31.10.96, referred to in the aforesaid letter does not contradict this view. In fact, it does not refer to non-receipt of service charges but refers to cases, where the service tax payables on such service charges have not been received. In such case, the service provi....